IRB Invit Fund has informed the Exchange regarding Disclosure of material issue

Date – September 24, 2026 Corporate Relationship Department, Listing Department, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1 Block G Dalal Street, Mumbai 400 001 Bandra Kurla Complex, Bandra (E), Mumbai 400 051 Dear Sir / Madam, Re.: Scrip Code: 540526; Symbol: IRBINVIT Sub.: Proforma Unaudited Consolidated Financial Information of IRB InvIT Fund Please note that the Board of Directors of the Investment Manager of IRB InvIT Fund (“the Trust”) at its meeting held on Thursday, September 24, 2025, has inter alia, approved Proforma unaudited consolidated financial information of the Trust for the period March 31, 2026, and June 30, 2026. A copy of the said Proforma unaudited consolidated financial information is enclosed herewith. You are requested to take note of the same. Thanking you, Yours faithfully, For IRB Infrastructure Private Limited (Investment Manager to IRB InvIT Fund) Swapna Arya Company Secretary & Compliance Officer Encl.: As above IDBI Trusteeship Services Limited Ground Floor, Universal Insurance Bldg, Sir Phirozshah Mehta Rd., Fort Mumbai 400 001 MSKA & Associates LLP HO 602, Floor 6, Raheja Titanium (Formerly known as MS KA & Associates) Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Chartered Accountants Mumbai 400063, INDIA Tel: +91 22 6974 0200 INDEPENDENT AUDITORS REPORT ON THE COMPILATION OF UNAUDITED CONSOLIDATED PROFORMA FINANCIAL INFORMATION INCLUDED IN ISSUE DOCUMENT IN CONNECTION WITH THE PROPOSED ISSUE OF UNITS OF IRB INVIT FUND The Board of Directors IRB Infrastructure Private Limited (as the Investment Manager of the Trust) IRB Complex, Chandivali Farm, Chandivali Village, Andheri (E), Mumbai -400 072 Report on the Compilation of Unaudited Consolidated Proforma Financial Information Included in the Preliminary Placement Document and Placement Document ("Issue Document") 1) This report is issued in accordance with the terms of our engagement letter dated September 18, 2026. 2) We have completed our assurance engagement to report on the compilation of unaudited consolidated proforma financial information of IRB lnvlT Fund ('the Trust') and its subsidiaries, (the Trust and its subsidiaries together referred to as the 'Project SPV Group') and Solapur Yedeshi Tollway Limited and CG Tollway Limited (collectively as "Target SPVs") by the management of the IRB Infrastructure Private Limited (as the Investment Manager of the Trust) ('The Management"). The unaudited consolidated proforma financial information consists of the unaudited consolidated proforma balance sheet as at June 30, 2026 and as at March 31, 2026, the unaudited consolidated proforma statement of profit and loss for the period ended June 30, 2026 and for the year ended March 31,2026; and related notes hereinafter referred as the "Unaudited Consolidated Proforma Financial Information" in connection with the proposed issue of units of the Trust. The applicable criteria on the basis of which the Management has compiled the Unaudited Consolidated Proforma financial information are in accordance with basis of preparation described in Note 2 to the Unaudited Consolidated Proforma Financial Information. Because of its nature, the Unaudited Consolidated Proforma Financial Information does not represent the actual financial position and financial performance of the Project SPV Group and Target SPVs. 3) The Unaudited Consolidated Proforma financial information has been compiled by the Management to illustrate the impact of the proposed acquisition set out in Note 2 on the Trust's financial position as at March 31, 2026 and as at June 30, 2026 as if the aforesaid acquisition had taken place at March 31, 2026 and June 30, 2026 respectively and the Trust's financial performance for the year ended March 31, 2026 and period ended June 30, 2026 as if the aforesaid acquisition of the business had taken place at April 1, 2025. As part of this process, information about the Trust's financial position and financial performance has been extracted by the Management from: Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 J LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kochi I Kolkata I Pune www.mska.in MSKA 8: Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants a) Trust's Unaudited Condensed Interim Consolidated Financial Statements as at and for the period ended June 30, 2026 on which we have expressed an unmodified conclusion vide our review report dated September 21, 2026 respectively. b) The Trust's Audited Consolidated Financial Statements as at and for the period ended March 31, 2026, on which we have expressed an unmodified opinion vide our audit report dated May 15, 2026. c) Unaudited Condensed Interim Financial Information of Solapur Yedeshi Tollway Limited and CG Tollway Limited prepared by the management of the MMK Toll Road Private Limited as at and for the quarter ended June 30, 2026, on which Gokhale & Sathe has expressed an unmodified opinion vide their audit report dated August 11, 2026. d) Audited Financial Statements of Solapur Yedeshi Tollway Limited and CG Tollway Limited prepared by the management of the MMK Toll Road Private Limited as at and for the period ended March 31, 2026, on which Gokhale & Sathe has expressed an unmodified opinion vide their audit report dated April 27, 2026. Management's Responsibility for the Unaudited Consolidated Proforma Financial Information 4) The Management is responsible for compiling the Unaudited Consolidated Proforma Financial Information on the basis set out in Note 2 to the Unaudited Consolidated Proforma Financial Information. This responsibility includes the responsibility for designing, implementing and maintaining internal control relevant for compiling the Unaudited Consolidated Proforma Financial Information on the basis set out in Note 2 to the Unaudited Consolidated Proforma Financial Information that is free from material misstatement, whether due to fraud or error. The Management is also responsible for identifying and ensuring that the Trust complies with the laws and regulations applicable to its activities, including compliance with the provisions of the laws and regulations for the compilation of Unaudited Consolidated Proforma Financial Information. The Unaudited Consolidated Proforma Financial Information was approved by Board of Directors of the Investment Manager at their meeting held on September 24, 2026 for the purpose of inclusion in Issue Document. Auditors' Responsibilities 5) Our responsibility is to express an opinion, as required by Securities Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 (as amended) including any guidelines and circulars issued thereunder (the 'lnvlT Regulations'), about whether the Unaudited Consolidated Proforma Financial Information has been compiled, in all material respects, by the Management on the basis set out in Note 2 to the Unaudited Consolidated Proforma Financial Information ("Applicable Criteria"). Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kochi I Kolkata I Mumbai I Pune www.mska.in MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 6) We conducted our engagement in accordance with Standard on Assurance Engagements (SAE) 3420, Assurance Engagements to Report on the Compilation of Unaudited Consolidated Proforma Financial Information Included in a Issue Document, issued by the Institute of Chartered Accountants of India. This Standard requires that the auditor comply with ethical requirements and plan and perform procedures to obtain reasonable assuran [Showing first 8,000 characters — download PDF for full document]